What Apple does — whole idea of taxing everything (like Spotify or indie devs) with up to 30%, while neither customers nor service providers are ok with paying that — is called fraud.
No court has called it that. Fraud is a prosecutable crime in most countries. No one has proven in court that charging fees is fraud. Taxes are only levied by governments are regulatory bodies, which Apple is not. The "Apple Tax" is a figure of speech and not a real "TAX".
And get your facts straight, most Indie Devs pay 15%.